ETABLISSEMENTS GLAUDE : revenue, balance sheet and financial ratios

ETABLISSEMENTS GLAUDE is a French company founded 57 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LE PECHEREAU (36200), this company of category ETI shows in 2024 a revenue of 2.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ETABLISSEMENTS GLAUDE (SIREN 313607632)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017 2016
Revenue 2 839 020 € 2 504 184 € N/C 516 411 € N/C N/C N/C 1 791 429 € 1 314 171 € 1 880 905 €
Net income 87 831 € 354 050 € -17 633 € 24 788 € -272 855 € 124 594 € 124 932 € 50 158 € 16 742 € 174 429 €
EBITDA 150 005 € 342 598 € N/C 35 710 € N/C N/C N/C 96 938 € 61 397 € 326 782 €
Net margin 3.1% 14.1% N/C 4.8% N/C N/C N/C 2.8% 1.3% 9.3%

Revenue and income statement

In 2024, ETABLISSEMENTS GLAUDE achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Vs 2023, growth of +13% (2.5 M€ -> 2.8 M€). After deducting consumption (117 k€), gross margin stands at 2.7 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 150 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (+13%), EBITDA varies by -56%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 88 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 839 020 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 721 869 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

150 005 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

127 094 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

87 831 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.3%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

31.041%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

60.819%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

3.884%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

3.375

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

16.9%

Solvency indicators evolution
ETABLISSEMENTS GLAUDE

Sector positioning

Debt ratio
31.04 2024
2022
2023
2024
Q1: 6.09
Med: 21.51
Q3: 63.7
Average +31 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS GLAUDE (31.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
60.82% 2024
2022
2023
2024
Q1: 26.6%
Med: 45.7%
Q3: 61.62%
Good -12 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS GLAUDE (60.8%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.38 years 2024
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Watch +41 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS GLAUDE (3.38) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 353.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.4x. Financial charges are adequately covered by operations.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

353.601

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

3.44

Liquidity indicators evolution
ETABLISSEMENTS GLAUDE

Sector positioning

Liquidity ratio
353.6 2024
2022
2023
2024
Q1: 168.06
Med: 241.37
Q3: 341.13
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS GLAUDE (353.60) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
3.44x 2024
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 6.11x
Good +27 pts over 2 years

In 2024, the interest coverage of ETABLISSEMENTS GLAUDE (3.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 66 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 145 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +236%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

1 139 867 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

45 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

57 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

66 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

145 j

WCR and payment terms evolution
ETABLISSEMENTS GLAUDE

Positioning of ETABLISSEMENTS GLAUDE in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of ETABLISSEMENTS GLAUDE is estimated at 221 049 € (range 132 232€ - 441 806€). With an EBITDA of 150 005€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
132k€ 221k€ 441k€
221 049 € Range: 132 232€ - 441 806€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
150 005 € × 1.0x
Estimation 155 534 €
99 865€ - 359 006€
Revenue Multiple 30%
2 839 020 € × 0.13x
Estimation 365 464 €
192 804€ - 464 015€
Net Income Multiple 20%
87 831 € × 1.9x
Estimation 168 215 €
122 294€ - 615 494€
How is this estimate calculated?

This estimate is based on the analysis of 56 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Fabrication de structures métalliques et de parties de structures)

Compare ETABLISSEMENTS GLAUDE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about ETABLISSEMENTS GLAUDE

What is the revenue of ETABLISSEMENTS GLAUDE ?

The revenue of ETABLISSEMENTS GLAUDE in 2024 is 2.8 M€.

Is ETABLISSEMENTS GLAUDE profitable?

Yes, ETABLISSEMENTS GLAUDE generated a net profit of 88 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS GLAUDE ?

The headquarters of ETABLISSEMENTS GLAUDE is located in LE PECHEREAU (36200), in the department Indre.

Where to find the tax return of ETABLISSEMENTS GLAUDE ?

The tax return of ETABLISSEMENTS GLAUDE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does ETABLISSEMENTS GLAUDE operate?

ETABLISSEMENTS GLAUDE operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.